Based on the documents provided, it is suggested that the total stipend for each intern over a 3-month period would be INR 45,000, which is below the basic exemption limit. Therefore, it is unlikely that the interns would be subject to income tax on their stipend. However, if you still want to structure the stipend in a tax-efficient way, you can consider including components like Basic Pay, HRA, Books and Periodicals, LTA, Child Education Allowance etc. But please note that these components are more relevant for employees with a higher salary structure and may not be applicable or beneficial for interns with a lower stipend. It is recommended to consult with a tax professional or an HR expert to ensure compliance with all applicable laws and regulations.